Companies (Central Government’s) General Rules and Forms, 1956
12. Section 395
(1) The notice required to be given by a transferee company-
(a) to any dissenting shareholder of the transferor company in pursuance of section 395, sub-section (1); or
(b) to any shareholder of the transferor company who has not assented to the scheme or contract in pursuance of section 395, sub-section (2), clause (a), shall be given in the manner provided in section 53 for the service of a document by a company on a member thereof.
(2) While making any offer or issuing any circular containing any recommendation to the members of the transferor company by its directors to accept such offer, the company shall furnish the prescribed information in addition to the statement referred to in sub-clause (ii) of clause (a) of the said section.